INDIA Law and Practice Contributed by: Rishabh Shroff, Kunal Savani and Chirag Shah, Cyril Amarchand Mangaldas
of the relationship between the account holder and the nominee. Cohabiting partners can avail limited legal protection where the relationship satisfies the judiciary’s “nature of marriage” criteria. Unmarried partners may claim maintenance (ie, financial support for those unable to maintain themselves) and women in civil partner - ships can seek protection against domestic violence, including orders for residence, monetary relief and injunctions against abuse. Children born in long-term live-in relationships are legally recognised as legiti - mate and are entitled to the same maintenance and succession rights as children born within a traditional marriage. Apart from these limited protections, unmarried part - ners do not acquire automatic succession rights, and deliberate estate planning (such as the execution of a Will or the creation of a trust) is essential to ensure that the surviving partner is adequately provided for. Live-In Relationships Under UCC of Various States State-wise UCC, while regularising live-in relation - ships in the respective states, makes it obligatory for a man and woman, who are living in the state, regard - less of whether they are residents of that state or not, to submit a “statement of the live-in relationship” to the appointed official for registration. While charities are recognised and widely regarded in India, there is no single central legislation which lays down the law governing charitable organisations in India. Charitable organisations can be set up under various laws, depending on the nature of the entity and the state in which the organisation is being set up. Some of the central laws which govern public trusts are the Charitable and Religious Trusts Act, 1920, the Religious Endowments Act, 1863, and the Chari - table Endowments Act, 1890, while there are some state-specific laws like the Maharashtra Public Trusts Act, 1950, Gujarat Public Trusts Act, 1950, Rajasthan 10. Charitable Planning 10.1 Charitable Giving
Public Trusts Act, 1959, and Madhya Pradesh Public Trusts Act, 1951. The ITA provides that a charitable purpose includes, inter alia: • relief of the poor; • education; • yoga; • medical relief; • preservation of environment (including watersheds, forests and wildlife); and • the preservation of monuments or places or objects of artistic or historic interest and the advancement of any other object of general public utility. There are many ways in which a person can undertake charity in India. All of the structures have more or less similar incentives and exemptions. The definition and governing law regarding the charities varies depend - ing on type of structure set up for charitable purposes. Income of charitable trusts and institutions, registered under the ITA, is exempt from tax subject to certain conditions such as: • application of income for charitable purposes in India; • filing of timely income-tax returns; and • adhering with conditions set forth in the certificate of registration, etc. Only trusts or institutions incorporated in India are eli - gible for the said exemption. Further, income of such trust or institution has to be applied wholly for chari - table or religious purposes within India. In order to encourage charitable giving, the donors making donations to charitable trusts or institutions registered under the ITA are allowed deductions for the amount of donations made by them, thereby reducing their taxable income. The deduction can be claimed up to a maximum of 50% or 100% of the donated amount, depending on the institution or fund to which the donation has been made.
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